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CMA-NewPart2-模拟考试07

2013-01-29 14:27 来源:salon365官网 作者:编辑部 | salon365官网-中国会计行业门户 | 会计论坛

第61题

Raymund Inc. currently sells its only product to Mall-Stores. Raymund has received a one-time-only order for 2,000 units from another buyer. Sale of the special order items will not require any additional selling effort. Raymund has a manufacturing capacity to produce 7,000 units. Raymund has an effective income tax rate of 40%. Raymunds Income Statement, before consideration of the one-time-only order, is as follows. In negotiating a price for the special order, Raymund should set the minimum per unit selling price at 
1、
 $18 
2、
 $10 
3、
 $13 
4、
 $17

第62题

XYZ Corporation manufactures power saws and sells them for $70. The table below shows XYZ's total costs for up to 7 units of production. What is the marginal cost for the fifth unit of production? 
1
 $50 
2、
 $70 
3、
 $65 
4、
 $60

第63题
Cost traceability is best described as
1
 emphasizing quantitative rather than qualitative factors because of their financial ramifications
2、
 evaluating whether to include opportunity costs in a decision analysis.
3、
 assigning a cost to a cost object through a cause-and-effect relationship.
4、
 distinguishing between marginal costs and marginal revenues.

第64题
An example of the difference in the amount or timing between two investment alternatives is 
1
 differential revenue
2、
 net relevant cost.
3、
 an outlay
4、
 incremental revenue.

第65题
For a firm that has excess capacity, a special order pricing decision should
1
 consider the opportunity costs from potential lost sales.
2、
 evaluate any joint costs incurred up to the split-off point.
3、
 compare relevant costs to the special order price.
4、
 compare the total cost per unit and the special order price.

第66题

An economist determined the following market data for a commodity. Based on this information, which one of the following statements is correct? 
1
 In the long-run, if producers’ costs per unit increase, then a reasonable market clearing price could be $70.
2、
 In the short-term, there would be excess demand at a price of $70.
3、
 In the long-run, if producers’ costs per unit decline, then a reasonable market clearing price could be $65.
4、
 In the short-term, there would be excess supply at a price of $40.

第67题
Basic Computer Company (BCC) sells its microcomputers using bid pricing. It develops its bids on a full cost basis. Full cost includes estimated material, labor, variable overheads, fixed manufacturing overheads, and reasonable incremental computer assembly administrative costs, plus a 10% return on full cost. BCC believes bids in excess of $1,050 per computer are not likely to be considered. BCC’s current cost structure, based on its normal production levels, is $500 for materials per computer and $20 per labor hour. Assembly and testing of each computer requires 17 labor hours. BCC expects to incur variable manufacturing overhead of $2 per labor hour, fixed manufacturing overhead of $3 per labor hour, and incremental administrative costs of $8 per computer assembled. BCC has received a request from a school board for 200 computers. Using the full-cost criteria and desired level of return, which one of the following prices should be recommended to BCC’s management for bidding purposes? 
1、
 $1,026.30 
2、
 $882.00 
3、
 $961.40 
4、
 $874.00

第68题
A company prices a new product significantly higher than existing products based on market research indicating that industrial customers are willing to pay more for the superior technical benefits. This pricing strategy is an example of 
1
 cost-based pricing
2、
 value-added pricing
3、
 competition-based pricing
4、
 cost-plus pricing.

第69题
In the product life cycle classifications (PLC) of industry evolution, shakeout occurs
1
 after decline
2、
 after maturity.
3、
 between growth and maturity.
4、
 between embryonic and growth

第70题

The graph below shows
1
 a perfectly elastic demand
2、
 a perfectly inelastic demand
3、
 a relatively inelastic demand
4、
 a relatively elastic demand


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